Taxes Flashcards
What were the two categories of tax?
Direct and indirect
Difference between direct and indirect taxes
Direct = burdened on individuals' incomes and collected by royal officials Indirect = Levied on goods and duties, collected by tax farmers
How much did direct taxes make up of the government’s income?
1/3
How much did indirect taxes make up of the government’s income?
1/2
What was the oldest of all of France’s state taxes?
Taille
The Taille was the royal government’s most profitable impost, how much did it bring in every year?
About 20 million livres
Why were the First and Second Estates exempt from Taille payment?
It was intended as a payment for military service - the Second Estate fought and the First Estate could not fight
Who did the burden of the Taille fall mostly on?
Peasants and rural landholders
Why was the Taille first imposed?
To meet the cost of the Seven Years’ War
Why was the Taille the most unpopular tax?
It was inconsistent because it was easy to evade, particularly for city dwellers
The amount could vary significantly from year to year
How was the Taille calculated?
According to the value of property owned and income received
Was the Taille direct or indirect?
Direct
How much was the Vingtième tax on income?
5%
When was the Vingtième introduced and then renewed?
1749
Renewed at the beginning of the Seven Years’ War in 1756 and again in 1760
Why was the Vingtième introduced?
To offset war costs
Was the Vingtième a direct or indirect tax?
Direct